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Occupational identity of management accountants in Britain and Germany

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  • Thomas Ahrens
  • Christopher Chapman
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    Abstract

    The existence of management accounting as an unproblematic occupational label is often taken for granted. Prompted by contemporary discussions concerning radical changes in management accounting practice, we sought to examine the extent to which practitioners' accounts of practice demonstrate a coherent occupational identity. Collecting sixty-four occupational autobiographies in seventeen German and twelve British firms we found that management accountants in the two countries constructed common occupational identities out of their diverse experiences. Echoing the findings of anthropological practice theory, the good practitioner rhetorically reconciled a wide variety of contradictory attributes in their occupational idiom.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180020024070
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 9 (2000)
    Issue (Month): 4 ()
    Pages: 477-498

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    Handle: RePEc:taf:euract:v:9:y:2000:i:4:p:477-498

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    Web page: http://www.tandfonline.com/REAR20

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    References

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    1. Boland, Richard Jr., 1993. "Accounting and the interpretive act," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 125-146, April.
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    Cited by:
    1. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    2. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.
    3. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    4. Winter, Peter, 2007. "Managerial Risk Accounting and Control – A German perspective," MPRA Paper 8185, University Library of Munich, Germany.

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